Customs services only

EU Customs Clearance for Goods from the UK

Customs paperwork only — no transport or removals included.

In short

EU customs clearance is the declaration of goods to the customs authority of the EU member state where they are released into free circulation. EU customs law is harmonised by the Union Customs Code, but each member state runs its own declaration system, VAT rates and national formalities.

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Last reviewed: 15 October 2026

Overview

Since 1 January 2021 Great Britain has been a third country for EU customs purposes. Goods arriving in France, the Netherlands, Poland or any other member state from Great Britain are imported in the same legal way as goods from outside Europe: they need safety and security data, an import declaration, and payment or security of duty and VAT.

The rules are shared across the EU through the Union Customs Code, so concepts such as customs value, origin and customs procedures are the same everywhere. What differs is the practice. Each country uses its own electronic system, applies its own VAT rate, and may require local documents — for example national forms for household relief or registration of vehicles.

Northern Ireland is a special case. Under the Windsor Framework, many EU customs rules continue to apply to goods entering Northern Ireland, and goods moving between Northern Ireland and the EU do not generally need customs declarations. Movements from Great Britain into Northern Ireland follow their own arrangements and should not be treated as an ordinary UK import or EU import.

Who this is for

UK sellers whose customers in the EU need goods cleared
Private individuals moving belongings from the UK to an EU country
Anyone unsure which EU country's rules apply to their consignment

How the process usually works

1Identify the country of releaseClearance normally happens in the member state where goods are released for free circulation, which is not always the first EU country they enter.
2Confirm the importer and EU EORIImporters established in the EU use their national EORI. A UK business importing into the EU generally needs an EU EORI from one member state, and may need a fiscal or indirect representative.
3Safety and security dataThe carrier files entry summary data into the EU Import Control System (ICS2) before arrival.
4Lodge the import declarationThe declaration is filed in the national system of the member state concerned, often by a local customs agent.
5Pay duty and VAT, or claim reliefDuty may be zero under the UK–EU agreement if origin is proved. VAT is charged at the national rate unless a relief such as transfer of residence applies.

Documents commonly requested

Commercial invoice or, for personal belongings, a valued inventory
EU EORI number of the importer (where required)
Statement on origin, if claiming preferential tariff
UK export declaration reference or transit document (MRN)
National forms required by the destination country for reliefs

Indicative list — requirements depend on goods, route and declaration type.

Common mistakes

Assuming UK and EU EORI numbers are interchangeable — they are not
Using UK guidance to answer questions that are governed by the destination country's rules
Treating Northern Ireland as if it followed Great Britain rules for every movement
Applying for household relief without checking the destination country's residence evidence requirements

Timing

EU clearance timings vary by member state, by port or inland office and by the completeness of documents. National customs authorities decide on release and checks; no outcome or deadline can be guaranteed.

Key regulatory dates

1 January 2021 — End of the Brexit transition period: customs declarations became required for goods moving between Great Britain and the EU. Source
3 June 2024 — ICS2 Release 3 began for maritime and inland waterway carriers filing entry summary data for goods arriving in the EU. Source
1 April 2025 — ICS2 Release 3 extended to road and rail carriers: required filings began from this date, with the phased roll-out completed on 1 September 2025. Source

Frequently asked questions

Which EU country's customs rules apply?

EU customs law is common to all member states, but the declaration, VAT rate and any national forms are those of the member state where the goods are released into free circulation.

Can I use my GB EORI in the EU?

No. A GB EORI is valid for UK customs. Declarations in the EU require an EU EORI where an EORI is needed.

How is Northern Ireland treated?

Under the Windsor Framework, Northern Ireland follows many EU customs rules for goods. Movements between Northern Ireland and the EU generally need no customs declarations, while movements from Great Britain into Northern Ireland have their own arrangements.

Official sources

How MoveQuoteLocal can help

MoveQuoteLocal is not a licensed customs broker or authorised customs representative. Send a customs-only enquiry and our own team reviews it — nothing is passed automatically to another company. We explain what is likely to be involved and, only with your agreement, help you reach a qualified customs intermediary. This is general information, not legal or tax advice.

Go to the customs-only enquiry form